SMT. SHEFALI BANSAL,NEW DELHI vs. ACIT, NEW DELHI

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ITA 3847/DEL/2014Status: DisposedITAT Delhi05 October 2017AY 2008-092 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee was not present and the notice was returned with the remark 'Left'. Consequently, the Tribunal concluded that the assessee was not interested in prosecuting the appeal.

What were the facts?

The assessee filed an appeal before the Income-Tax Appellate Tribunal (ITAT) against an order of the CIT(A) for the assessment year 2008-09. The assessee was absent for the hearing, and the notice sent to their address was returned undelivered.

What were the issues?

The primary issue was whether the appeal should be dismissed for want of prosecution due to the assessee's absence and failure to provide a valid address.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Before: Shri G.D. Agrawal & Shri Rajpal Yadav

Hearing: 05.10.2017Pronounced: 05.10.2017

ORDER Per Rajpal Yadav, J.M.: The assessee is in appeal before the Tribunal against theorder of ld. CIT(A) dated 26.02.2014 passed for the assessment year 2008-09

2.

None is present on behalf of the assessee. The notice issued through registered post has been returned by postal authorities with the remark “Left”. The assessee has not communicated any other address, on which notice can be sent to the assessee. It appears that the assessee is not interested in prosecuting the appeal. Therefore, the appeal of the assessee deserves to be ITA No. 3847/Del./2014 2 dismissed in limine for want of prosecution in view of the orders of Tribunal in CIT vs. Multi Plan India (P) Ltd., 38 ITD 320 (Del.) and of M.P. High Court in Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (MP).

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